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2017 (11) TMI 1326 - AT - Central ExciseClandestine removal - penalty - manufacture of tobacco - whether the packing machine found in the appellant’s premises was operational or not? - Held that: - The panchnama drawn by the officers on the date of their visit clearly reveals that the machine was in running condition and the appellant was engaged in the production of unmanufactured tobacco - there is nothing in the said panchnama to suggest that packing machine in question was sealed at different points - On 15.07.2011, the single machine in the appellant’s factory was found not sealed and operational. As per the provisions of the Rules, duty is required to be paid on quantity of pouches deemed to be produced on the basis of the number of operational packing machines installed in factory. As per these rules, the actual quantity of goods manufactured is immaterial. As on 15.07.2011, one packing machine was found to be operational. Consequently duty is liable to be paid as prescribed for one packing machine. Appeal dismissed - decided against appellant.
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